刍议《公司金融》与《财务管理》的区别和联系——基于本科层次教学内容的视角

Discussion on Differences and Relation between "Corporation Finance" and "Financial Management"——Based on Content Course of Undergraduate Level

本文试图从《公司金融》和《财务管理》这两门课程产生的历史背景、研究问题的视角、理论基础以及研究对象和内容等方面,比较它们在本科教学层次上的区别和联系。通过比较研究得出的结论是,它们是在相同历史背景下产生的两门不同性质的课程。不同的研究视角和性质决定了这两门课程在短期内是不可能相互替代的。但是从长期来看,随着企业从内部管理角度更加广泛地应用金融经济学理论,这两门课程必将会在本科层次教学内容上融合形成理论基础相同,研究最终目标、研究方法和手段相同的经济管理性质的交叉课程。

This paper compares differences and relation between ＂corporate finance＂ and ＂financial management＂, starting from the historical background,research perspective,theoretical basis,research object and content of＂ two courses. The conclusion drawn from comparative studies is that they are two courses in distinctive nature of characteristics in the same historical background .Different research perspectives and nature determine that these two courses can not be substituted for each other in the short term：In the long run,however,these two courses will be integrated a cross Curriculum of the economic management nature in the undergraduate teaching content with the management of enterprises from the perspective of internal management more widely applying of financial theory.There are the same theoretical basis,the final goal,research methods and means in the cun-iculum.